EAPA Cons. Case Number 7586: Vivaldi Commercial LLC and Vivaldi Interiors LLC (December 6, 2021)

WASHINGTON—On December 6, U.S. Customs and Border Protection (CBP) issued a determination on whether Vivaldi Commercial LLC (dba Superior Granite and Marble by V) and Vivaldi Interiors LLC (“Vivaldi”) in Enforce and Protect Act (EAPA) Consolidated Case 7586, evaded customs duties. Specifically, it examined the evasion of Antidumping and Countervailing Duty (AD/CVD) Orders A-570-084 and C-570-085 on quartz surface products from the People’s Republic of China (China). CBP found there was substantial evidence that the importers had been importing the merchandise from China that had been misclassified as crushed glass, referred to as “Eco Glass.”

In light of CBP’s determination that the importers entered merchandise covered by the AD/CVD orders into the customs territory of the United States through evasion, and pursuant to its authorities under EAPA, CBP will:

• Suspend or continue to suspend Vivaldi’s entries subject to this investigation until instructed to liquidate the entries;
• Change any previously extended non-AD/CVD entries to AD/CVD entries and adjust rates to reflect that change, as well as continue suspension until instructed to calculate the total money owed to CPB on these entries based on current duty rates and the imported goods’ value; and
• Review the importers’ continuous bonds and require single transaction bonds, as appropriate.

These actions do not preclude CBP from taking additional enforcement measures as it determines appropriate under its EAPA or other legal authorities, which include pursuing civil penalties or investigations into criminal violations.

For additional information on CBP and EAPA, please visit EAPA Trade Enforcement page. If you suspect an importer of duty evasion, CBP encourages you to submit an allegation through our online portal.

Follow CBP Office of Trade on Twitter @CBPTradeGov.